The General Principles subtopic provides an introduction to the basic concepts that underpin cross-border and offshore planning. It also provides an overview of the other International subtopics, which provide more detailed guidance on specific concepts (eg residence and domicile), investment vehicles (eg offshore trusts and companies) and measures intended to tackle offshore tax avoidance and evasion.
In the global economy, individuals are becoming increasingly mobile. Conflicts of law may arise when an individual has a connection with more than one jurisdiction. A connecting factor may be residence, habitual residence, domicile, or citizenship depending on the law of the specific jurisdiction. Even where individuals and their personal representatives or trustees are based in one jurisdiction, they often own assets in another jurisdiction. As a result it is often necessary to consider private international law when advising on cross-border tax and estate planning to resolve conflicts between the laws of different jurisdictions. For information on the principles of private international law, see Practice Note: Private client and private international law—summary of main principles.
For guidance on cross-border issues relating to Wills and succession,...
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